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Update on mandatory e-invoicing in Germany for B2B domestic transactions

Germany’s Federal Ministry of Finance plans to introduce B2B e-invoicing for domestic transactions in compliance with the European e-invoicing standard. A proposal has been sent to large German enterprises for feedback, and e-invoicing is expected to be introduced by 1st January 2025 for domestic B2B supplies where the supplier is established in Germany. It is unclear how this will be implemented and whether foreign companies or non-established businesses will be impacted. Companies should also consider the proposed e-invoicing requirements under ViDA expected to come into force on 1st January 2028.

Source Meridian


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